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Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Second Edition

Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Second Edition
Available Format(s): Print + PDF Version PDF Version Print Version
Until now, analysts, auditors and CFOs have been on their own in estimating remaining useful lives of intangible assets without significant benchmarks ever since the Financial Accounting Standards Board (FASB) created the uniform procedure whereby the acquiring entity in a business combination must perform a purchase price allocation (PPA) that matches the purchase price to asset values of the acquired company, including, importantly intangible assets. BVR has a resource the only known resource to fill that gap.

Now in its second edition, Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations delivers a compilation of reported, vetted and carefully analyzed data, particularly focused on useful lives of intangible assets as reflected in over 6,000 purchase price allocations. Analysts can use the data in this study to benchmark what intangibles are being discovered, categorized and valued in specific industries, as well as to provide remaining useful life guidance, noncompete agreement benchmarks, and industry benchmarks. Further, investors will see benchmark data they have never before seen to target companies’ intangible property strength, amortization strategies, and composition of goodwill.

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This newly released study offers analysis of data from significantly more PPAs than ever before and contains new and expanded charts. It is easy to use and provides readers with aggregated and summarized data extracted from over 6,000 PPAs in three ways:

  • Review of intangible asset categories complete with detailed descriptions of valuation approaches and checklists of factors to consider
  • View data slices organized by intangible type
  • View intangible categories data by industry

Anyone who deals with the value of intangible assets at any level should have this study on their bookshelf now.

Table of Contents:

  • Introduction
  • Purchase Price Allocations:  Definitions and Authority
  • Technology
    1. Patented Technology
    2. Computer Software
    3. Unpatented Technology
    4. Databases
  • Trade Secrets
  • Marketing Intangibles
  • Customer-Related Intangibles
  • Favorable Contracts (Not Sales)
  • Noncompetes
  • Indefinite-Lived Intangibles
    • Goodwill
    • Assembled Workforce
    • IPR&D (In Process Research & Development)
  • Data Slices:  By Identifiable Intangible Asset Category
    • Useful Lives (Years)
    • Value as a Percentage of Identifiable Intangible Assets
    • Value as a Percentage of Total Intangible Assets
    • Median Intangible Value as a Percentage of Sold Business Value
Author/Editor:
Publisher: Business Valuation Resources, LLC
Published: September 2015

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6/28/2016